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Erbschaftsteuer
19
Inheritance tax
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8
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International tax and public finance
The American economic review
Working paper / National Bureau of Economic Research, Inc.
39
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26
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The Scandinavian journal of economics
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FinanzArchiv : public finance analysis
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History of political economy
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Is inheritance legitimate? : ethical and economic aspects of wealth transfers
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Journal of the Japanese and international economies : an international journal ; JJIE
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Macroeconomic dynamics
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Oxford review of economic policy
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ECONIS (ZBW)
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1
Gifts to government
Slemrod, Joel
;
Kuchumova, Yulia
- In:
International tax and public finance
30
(
2023
)
2
,
pp. 453-492
Persistent link: https://www.econbiz.de/10014253590
Saved in:
2
Public support for tax policies in COVID-19 times : evidence from Luxembourg
Olivera, Javier
;
Van Kerm, Philippe
- In:
International tax and public finance
29
(
2022
)
6
,
pp. 1395-1418
Persistent link: https://www.econbiz.de/10013541993
Saved in:
3
Avoiding taxes by transfers within the family
Di Porto, Edoardo
;
Martino, Enrica Maria
;
Ohlsson, Henry
- In:
International tax and public finance
28
(
2021
)
1
,
pp. 1-23
Persistent link: https://www.econbiz.de/10012428331
Saved in:
4
Inter vivos transfers of ownership in family firms
Hines, James R.
;
Potrafke, Niklas
;
Riem, Marina
; …
- In:
International tax and public finance
26
(
2019
)
2
,
pp. 225-256
Persistent link: https://www.econbiz.de/10012231002
Saved in:
5
Does past experience affect future behavior? : evidence from estate tax avoidance behavior
Choi, Sungmun
- In:
International tax and public finance
24
(
2017
)
3
,
pp. 416-431
Persistent link: https://www.econbiz.de/10011799938
Saved in:
6
Revenue and incentive effects of basis step-up at death : lessons from the 2010 "voluntary" estate tax regime
Gordon, Robert N.
;
Joulfaian, David
;
Poterba, James M.
- In:
The American economic review
106
(
2016
)
5
,
pp. 662-667
Persistent link: https://www.econbiz.de/10011700363
Saved in:
7
Tax treatment of bequests when donor benefits are discounted
Boadway, Robin W.
;
Cuff, Katherine
- In:
International tax and public finance
22
(
2015
)
4
,
pp. 604-634
Persistent link: https://www.econbiz.de/10011529831
Saved in:
8
How elastic are preferences for redistribution? : evidence from randomized survey experiments
Kuziemko, Ilyana
;
Norton, Michael I.
;
Saez, Emmanuel
; …
- In:
The American economic review
105
(
2015
)
4
,
pp. 1478-1508
Persistent link: https://www.econbiz.de/10011326164
Saved in:
9
The optimal inheritance tax in the presence of investment in education
Strawczynski, Michel
- In:
International tax and public finance
21
(
2014
)
4
,
pp. 768-795
Persistent link: https://www.econbiz.de/10011303152
Saved in:
10
Wealth transfer taxation : an empirical investigation
Profeta, Paola
;
Scabrosetti, Simona
;
Winer, Stanley L.
- In:
International tax and public finance
21
(
2014
)
4
,
pp. 720-767
Persistent link: https://www.econbiz.de/10011303153
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